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Income Tax Appellate Tribunal, CHANDIGARH
Before: SMT. DIVA SINGH, JM
Hearing conducted via Webex आदेश/ORDER
The present appeals have been filed by the assessee assailing the correctness of the order dated 08.02.2019 of CIT(A)- 3, Ludhiana pertaining to 2012-13 and 2013-14 assessment year. The following application is placed on behalf of the assessee :
The Presiding Officer income Tax Appellate Tribunal Bench SMC Chandigarh Sub: Request for Adjournment in and ITA 793/2019 AY 2012- 13 and 2013-14 Name of the assessee: Deepak Garg Madam.
ITA 792&793/CHD/2019 A.Y. 2012-13 & 2013-14 Page 2 of 3
Kindly refer to the subject cited above. In this regard it is respectfully submitted that appeals in this case are listed for hearing today i.e. 18.01.2022. The assessee had made an application for rectification in the Form 3 which has not been made by the department. The assessee has deposited the tax calculated as per the initial Form 3 issued by the department but has not filed the Form 4 since the assessee's application for modification in Form 3 is still pending with the department. You are requested to kindly adjourn the proceedings in the case for a week or allow the assessee to withdraw the appeal with the option to approach the court in case the assessee request is not accepted by the department. Hope to be accommodated and obliged. Thanking you Yours Faithfully, For Deepak Garg Sd/- (CA Atul Goyal) 2. The ld. AR relying upon the application submitted that tax as determined by the Department has been paid and is confident that the appeal shall be settled under the 'Vivad Se Vishwas Scheme'. Accordingly, in terms of the above application, withdrawal of the appeal was requested.
Ms. Priyanka Dhar, Sr.DR was heard. No objection to the withdrawal request was posed by her.
In the light of the application moved by the assessee, appeals of the assessee are permitted to be withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.
However, before parting by way of abundant caution, I deem it appropriate to observe that in case it is found by the ITA 792&793/CHD/2019 A.Y. 2012-13 & 2013-14 Page 3 of 3 assessee that the dispute under the appeal is not fully settled under the Vivad se Vishwas Scheme then the assessee will be at liberty to approach the ITAT with a prayer for restoration of these appeals in accordance with law.
In the result, the appeals of the assessee are dismissed as withdrawn.
Order pronounced on 18 t h January,2022.